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Tax Administration Act 1994

Challenges

138L: Challenging civil penalties

You could also call this:

"Disputing a Civil Penalty for Tax"

Illustration for Tax Administration Act 1994

You can challenge a civil penalty in the same way you challenge a tax assessment. You have the same rights and obligations for the penalty as you do for the tax. You can challenge the penalty and the tax in the same proceedings. If you get a civil penalty for being late with your tax return or tax payment, you cannot challenge it. You also cannot challenge a civil penalty imposed under section 215 of the KiwiSaver Act 2006. You cannot challenge the percentage of the civil penalty either.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355987.

Topics:
Money and consumer rights > Taxes
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138K: Determination of challenge not to affect other matters, or

"Challenging a decision doesn't stop other decisions being made"

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138M: Wrong PAYE withholding determination a ground for challenge, or

"Challenging a wrong tax deduction from your pay"

Part 8AChallenges

138LChallenging civil penalties

  1. A taxpayer assessed by the Commissioner for a civil penalty—

  2. may challenge the penalty in the same way as a taxpayer may challenge the assessment of tax to which the penalty relates; and
    1. has the same rights and obligations, in relation to proceedings concerning the penalty, as a person has in relation to proceedings concerning the tax.

      1. Notwithstanding subsection (1), a taxpayer has no right to challenge—

      2. a civil penalty imposed for—
        1. the late provision of a tax return; or
          1. the late payment of tax; or
          2. a civil penalty imposed under section 215 of the KiwiSaver Act 2006; or
            1. the percentage applicable to the civil penalty.

              Notes
              • Section 138L: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
              • Section 138L(2)(ab): inserted, on , by section 231 of the KiwiSaver Act 2006 (2006 No 40).
              • Section 138L(2)(ab): amended, on , by section 20 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
              • Section 138L(2)(b): replaced (with effect on 1 April 1997), on , by section 88 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).